I have considerable experience in dealing with the following traditional cross border issues both from a sales tax and from a customs perspective:
1. Appropriate structure for new operations in Canada
Your business is interested in exploring options for the sale of products or services in Canada. You have developed some options as to how you might proceed in developing this market. However, you want to ensure that you are taking into account all of the tax and customs issues. Some of the issues which come to mind are:
Should we establish a Canadian subsidiary or will a division of the U.S. company be sufficient?
How do we keep our U.S. operations insulated from Canadian tax scrutiny?
How do we ensure that Canadian tax auditors restrict their review to Canadian operations?
Have we selected a tax efficient structure?
How do we deal with the various Canadian provincial sales taxes?
How do we keep our tax registrations and ongoing obligations to a minimum?
Can we ask our purchasers to assume greater Canadian customs responsibilities?
If we have already registered for Canadian sales taxes can we de-register?
If we have been making sales previously in Canada without being registered will registration now result in the issuance of an assessment?
2. Purchaser or sale of a Canadian business or of an international business with a
Canadian arm
It is very common for U.S. based businesses to have a Canadian component. It is important that this Canadian component be carefully considered in any transfer. Sometimes where the Canadian component appears to be insignificant the tax consequences of failing to plan for the transfer can be disproportionately large.
International businesses which have any of the following connections to Canada should be particularly careful on any transaction:
Business has any form of intangible property in Canada or which relates to, or may be used in Canada: for example, goodwill, patents, trademarks, trade names, trade secrets, copyrights or industrial design
Business has any other form of presence in Canada (including advertising, bank accounts, access to storage facilities etc.
Business has real property in Canada
Business has tangible personal property in Canada
Business has sales representatives or other employees or agents in Canada
I also regularly advise on the transfer of entire Canadian divisions or subsidiaries of international businesses. I have advised on customs and sales tax issues in connection with some of the largest international transactions in Canadian history.
3. NAFTA Origin
I assist businesses in determining whether goods transferred between Canada, USA and Mexico meet the origin thresholds.
I also have experience in resolving disputes relating to origin issues. Where necessary I am available to provide assistance during a NAFTA origin audit.
4. Customs Act and AMPS breaches
I assist businesses in challenging alleged breaches of the Customs Act and of the Regulations to the Customs Act. I have particular experience in challenging procedural issues under that legislation.
I also have considerable experience in dealing with AMPS penalties.
5. Tariff Classification
I assist businesses in determining the appropriate tariff classification of goods to be imported into Canada under the harmonized code. This is particularly important for goods which do not qualify as NAFTA originating.
I also challenge (including the provision of litigation services to the Canadian International Trade Tribunal) tariff classification determinations.
6. Customs Seizures
I regularly represent businesses and individuals which have had their goods seized at the border. Typically, the event which triggers the seizure is an allegation of non-report, or failure to truthfully answer questions.
I ensure that there was appropriate justification for the seizure. I ensure that the penalties which have been levied for the return of the goods were appropriate. I also ensure that proper procedures were followed.
Representations are made to the Recourse Directorate (formerly known as the “Adjudications Branch”).
Where the breaches which have occurred were in relation to innocent and honest mistakes it is not uncommon for penalties to be reduced by 50% to 80%.
7. Other customs issues
I have dealt with issues relating to tariff quotas (dairy, textiles), import restrictions, labeling requirements, language, food safety requirements, edible oils restrictions, temporary importations and other special categories of importations (returning residents, vessels, aircraft, interjurisdictional travel etc.)
Second Opinions
I am also available to provide second opinions in connection with any of the issues set out above. 
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